ECJ VAT Cases – October 2022 developments (Oct 1 – 15, 2022)

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Agenda

• Agenda of the ECJ VAT cases – 1 judgments, 2 AG Opinions and 1 Pleading till Nov 10, 2022

Judgment

• ECJ C-1/21 (Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“) – Judgment – A Member State can impose its own rules with regard to joint…
• ECJ C-250/21 (O. Fundusz lnwestycyjny zamknięty reprezentowany przez O) – Judgment – Exemption for the granting of credits apply applies…
• ECJ C-293/21 (Vittamed technologios) – Judgment – Review of VAT deduction of capital goods in case of liquidation of the taxable person
• ECJ C-397/21 (HUMDA) – Judgment – Refund of wrongly charged VAT by the tax authorities if supplier has gone into liquidation

Questions

• ECJ C-433/22 (HPA – Construções) – Reduced VAT rate also for repair and renovation of buildings in private dwellings which are inhabited at the time…
• ECJ C-505/22 (Deco Proteste – Editores, Lda) – Questions – The concepts of ‘supply of goods made free of charge’ & ‘gift of small value’
• ECJ C-519/22 (MAX7 Design) – Questions – Tax guarantee imposed on a company of which one of its executive officers was a member or executive of another…

New Case, not yet released

• ECJ to decide on the VAT position of pension funds
• New ECJ VAT case announced: C-573/22 Foreningen C e.a. vs. DK (details still to be released)
• New ECJ VAT case announced: C-606/22 Dyrektor Izby Administracji Skarbowej w Bydgoszczy vs. PL (details still to be released)

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Comments on ECJ Cases 

C-1/21

• Comments on ECJ C-1/21: In certain circumstances a manager is jointly and severally liable for a legal person’s value added tax (VAT) debts

C-156/20

• Comments on ECJ C-156/20: Is an invoice amount exclusive or inclusive of VAT?

C-227/21

• Comments on ECJ C-227/21: Supply recipient may deduct VAT even though supplier did not pay output VAT

C-235/21

• Comments on ECJ C-235/21: A contract can be regarded as an invoice: is that good or bad news?
• Comments on ECJ C-235/21: A written contract may qualify as an invoice for VAT purposes
• Comments on ECJ C-235/21: Is the issuance of an invoice necessary in the era of digital invoicing?
• Comments on ECJ C-235/21: Sale-and-lease-back agreement can be invoice
• Comments on ECJ C-235/21: Under what conditions can a written agreement between two parties be considered an ‘invoice’
• Comments on ECJ C-235/21: Written agreement can serve as invoice

C-248/20

• Comments on ECJ C-248/20: Input VAT should not be repaid immediately if a planned real estate project is cancelled

C-250/21

• Comments on ECJ C-250/21: Banks will not pay VAT when borrowing money from investment funds

C-250/21

• Comments on ECJ C-250/21: Financial services provided under a sub-participation agreement are exempt from VAT
• Comments on ECJ C-250/21: The concept of ‘lending’ includes the services provided by a sub-participant under a sub-participation agreement
• Comments on ECJ C-250/21: VAT exemption for granting credits applies to certain services subparticipant
• Comments on ECJ C-250/21: VAT exemption for sub-participation
• ECJ: Sub-participation in receivables constitutes VAT exempt granting of credit

C-293/21

• Comments on ECJ C-293/21: Adjustment of deduction of input VAT of manufacturing capital goods if not used for taxable economic activities
• Comments on ECJ C-293/21: Deduction of input VAT on unused goods must be reviewed upon liquidation
• Comments on ECJ C-293/21: Is there an obligation to adjust VAT on capital goods in the event of a liquidation?
• Comments on ECJ C-293/21: VAT recovery following liquidation

C-330/21

• Comments on ECJ C-330/21: Extended application of the reduced VAT rate to fitness centre services

C-368/21

• Comment on the ECJ judgment of September 8, 2022, C-368/21 (Hamburg Main Customs Office)
• Comments on ECJ C-368/21: Place of importation of a vehicle registered in a third country
• Comments on ECJ C-368/21: Proposed decision regarding the place of import of a vehicle violating customs

C-426/22

• Preliminary ruling procedure with reference to the late payment interest arising in connection with the delayed VAT refund

C-637/20

• Supreme Administrative Court confirms that city cards are vouchers in terms of VAT

C-696/20

• Comments on ECJ C-696/20: Applicability of VAT in chain transactions

C-98/21

• Comments on ECJ C-98/21: A holding company that carries out taxable operations for its subsidiaries for which VAT is charged is not entitled to deduct…
• Comments on ECJ C-98/21: No VAT deduction if a mixed holding company if such VAT is connected to the non-economic activity

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Flashback

• Flashback on ECJ Cases – C‑259/10 and C‑260/10 (The Rank Group) – Two identical supplies treated differently give rise to a distortion of competition
• Flashback on ECJ Cases – C-421/10 (Stoppelkamp) – “A taxable person is established abroad” if the place where he has established his business is abroad
• Flashback on ECJ Cases – C-651/11 (X BV) – The transfer of 30% of the shares in a BV for which the transferor provides VAT-taxed services does not…
• Flashback on ECJ cases C-144/00 (Hoffmann) – The expression ‘other cultural institutions which are recognised’ includes soloists performing individually
• Flashback on ECJ cases C-353/00 (Keeping Newcastle Warm) – Price subsidy part of consideration for service and in taxable amount
• Flashback on ECJ Cases C-408/98 (Abbey National plc) – Costs of the transferor for the services related to TOGC form are directly and immediately related to the entire…
• Flashback on ECJ Cases C-58/04 (Köhler) – Cruise ships, meaning of ‘stop in a third territory’

Other

• ECJ Judgment in Hamamatsu Case: An Abrupt End to Interaction Between Transfer Pricing and Customs Valuation?

Roadtrip

• Roadtrip through ECJ Cases – Focus on ”Exemption – Betting, lotteries and other forms of gambling” (Art. 135(1)(i))

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See also

• This is what happened in the ECJ (VAT) in September 2022

• This is what happened in the ECJ (VAT) in August 2022
• This is what happened in the ECJ (VAT) in July 2022
• This is what happened in the ECJ (VAT) in June 2022
• This is what happened in the ECJ (VAT) in May 2022
• This is what happened in the ECJ (VAT) in April 2022
• This is what happened in the ECJ (VAT) in March 2022
• This is what happened in the ECJ (VAT) in February 2022
• This is what happened in the ECJ (VAT) in January 2022

 

• ECJ VAT Cases decided in 2022
• ECJ VAT Cases – Pending cases
• Topical overview ECJ Cases – Link to the EU VAT Directive 2006/112/EC

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